Reporting & Disclosure

Reporting & Disclosure

ERM helps organizations take control of their sustainability narrative as they respond to voluntary reporting and regulatory-driven disclosure expectations. We engage and co-create with a broad range of stakeholders, making the process a streamlined, forward-looking, value-creating opportunity, that elevates brand, strengthens relationships and informs action.

CSRD Capabilities

The Corporate Sustainability Reporting Directive, also widely known as the CSRD, is one of the most ground-breaking requirements for corporates operating in the EU.

ERM partners with clients to provide end-to-end support on CSRD, from initial assessments through to implementation and reporting.

Engage stakeholders, create business value

Markets expect ESG strategies to be built for real impact, rather than marketing purposes. ESG performance targets and carbon metrics need to be central to the realities of business operations.

Sustainability reporting is shifting from voluntary to mandatory (e.g., CSRD/ESRS, California, IFRS/ISSB, SEC). These disclosures have common objectives: communicating ESG risks; outlining strategy; disclosing long- and short-term targets and progress; engaging stakeholders across the value chain; and strengthening ESG governance.

The proliferation of sustainability disclosures has created a complex landscape of demands for both quantitative and qualitative data. To unlock value from disclosure, organizations need to align data-gathering processes, embrace digitized solutions, and develop metrics that offer operational insight.

In making decisions on climate and sustainability, leaders must balance credibility, reputation and profitability. Issues such as ‘greenwashing’ and ‘greenhushing’ remain key concerns for organizations grappling with what data they should release into the public domain.

Drive action and build brand value by focusing on material issues and deeply understanding stakeholders’ needs.

Determine what is material

Best practice disclosures focus on the most material topics for the organization and its stakeholders. Our fit-for-purpose materiality processes leverage expertise from environmental and social scientists and engineers to provide clients with a valuable outside-in perspective.

Report with purpose and clarity

Sustainability reporting at ERM is founded on principles of transparency, ESG expertise and connectivity with/understanding of expectations from a broad range of stakeholders. We generate narratives (lead message, sentiment, pillars and proof points) that become the foundation for all sustainability communications, which are promoted and positioned through multi-channel communication strategies.

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Streamline and digitize

Credible, robust and assurable reporting necessitate digital solutions that enable collection, aggregation, analysis, and assurance of sustainability-related disclosures. Our assurance-ready approach informs and enhances such disclosures, covering documentation, data quality, governance, process controls and technical capacity.

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Amplify sustainability outcomes

It’s crucial to share sustainability report metrics and messaging with key stakeholders, such as employees, customers and investors. ERM assists clients with proactive outreach and associated disclosures to ESG ratings agencies, for example, the S&P Corporate Sustainability Assessment, Dow Jones Sustainability Index and Carbon Disclosure Project.

Our approach

Reporting and Disclosure: achieve more impactful outcomes with ERM

Materiality and double materiality

External report copywriting and development management

Visual design services

Sustainability branding, marketing and communications

Market and stakeholder analysis

Reporting frameworks (e.g. GRI, SASB, TCFD)

ESG rating and rankings (e.g. MSCI, Sustainalytics, ISS)

ESG investor communication portals and executive summaries

Regulatory reporting and readiness (e.g. CSRD, SEC, IFRS/ISSB)

ESG data (controls design, implementation and assurance readiness)

Outcomes

Strengthen brand appeal

Strengthen compliance confidence

Boost commercial advantage

Secure stakeholder trust

Rate the Raters

Rate the Raters is ERM’s long-running, independent benchmark of the ESG ratings landscape. It highlights which providers companies and investors trust most and why these ratings shape strategic and capital-market decisions.

Backed by more than 15 years of research, it delivers clear insight into shifting expectations, engagement trends, and the ESG raters that matter most for business performance and stakeholder confidence.

ERM in numbers

Our experience and insights are cross-industry and on a global scale

+700

nature projects worked on in 50+ countries in FY25

+84m kg

of contaminants treated, destroyed or removed in FY25

+200 GW

of installed renewable energy capacity contributed to in FY25

+21,400

sustainable livelihoods supported